Question: An IE under a STR based on a simplified declaration operates a self-owned SaS platform for IEs and LLCs for online booking of appointments with beauty specialists and salons. Is it necessary to issue an electronic Invoice? If so, as of what date? Is it required to issue a separate EI monthly to each IE and LLC during continuous access to the website?
Answer: Paragraph 1 of Article 207 of the Tax Code establishes:
The following taxpayers are obliged to issue an invoice:
- registered as a value-added tax payer in accordance with Chapter 50 of the Tax Code;
- non-payers of value-added tax (hereinafter - the non-payers of VAT) in accordance with Articles 208 and 209 of the Tax Code.
On the basis of subparagraph 7 of paragraph 1 of Article 208 of the Tax Code, a taxpayer applying a special tax regime based on a simplified declaration is obliged to issue an invoice.
At the same time, in cases provided for in paragraph 2 of Article 208 of the Tax Code, the issuance of an invoice is not required upon the sale of goods, works, and services by non-payers of VAT, including taxpayers applying a special tax regime based on a simplified declaration, provided that the buyer does not demand the issuance of an invoice in accordance with paragraph 4 of Article 208 of the Tax Code.
It should be noted that in cases of free-of-charge provision of services to entrepreneurs and legal entities, the EI issuance is mandatory.
According to paragraph 1 of Article 493 of the Tax Code, an invoice is issued no earlier than the date of the turnover on realization and no later than fifteen calendar days after such date.
The date of turnover on realization of works and services is the day the works are completed or services are rendered, which is recognized by the date of signing the act of work performed or services rendered.
Issuing a separate EI monthly to each IE and LLC during continuous access to the internet platform is determined by the terms of the civil-law contract for the provision of services according to act of work performed.
